https://www.taxtmi.com/caselaws?id=247398 The court reversed the Tribunal's decision and condoned the substantial delay of 2005 days in filing the tax appeal by the Revenue for the assessment year 2004-2005. Despite considering the delay inordinate, the court acknowledged the unique circumstances of administrative transitions and the significant tax impact involved. The court emphasized the need for a pragmatic approach, especially in cases affecting public interest. The tax appeal was restored for hearing on merits, with the Revenue directed to pay costs to the respondent. en-us Tue, 22 Apr 2014 00:00:00 +0530 Sat, 10 May 2014 08:09:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247398 The court reversed the Tribunal's decision and condoned the substantial delay of 2005 days in filing the tax appeal by the Revenue for the assessment year 2004-2005. Despite considering the delay inordinate, the court acknowledged the unique circumstances of administrative transitions and the significant tax impact involved. The court emphasized the need for a pragmatic approach, especially in cases affecting public interest. The tax appeal was restored for hearing on merits, with the Revenue directed to pay costs to the respondent. Case-Laws Income Tax Tue, 22 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247398